Corrigendum of GST Circular No. 26/2019 dated 28th June, 2019

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssued by the undersigned, for " Case 2: The additional / penal interest is charged for a transaction between Y and M/s ABC Ltd., and the same is getting covered under SI. No. 27 of notification No. F.12(56)FD/Tax/2017-Pt-I-50 dated 29th June, 2017. Accordingly, in this case the 'penal interest' charged thereon on a transaction between Y and M/s ABC Ltd. would not be subject to ....